SECTION 9. PAPERWORK

REDUCTION ACT

The collections of information contained in this revenue procedure have been reviewed and approved by the Office of Management and Budget in accordance with the Paperwork Reduction Act (44 U.S.C. § 3507) under control number 1545–1522. An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the collection of information displays a valid control number.

The collections of information in this revenue procedure are in sections 2.03 and 3.01(50). This information is required to evaluate whether the request for a letter ruling or determination letter is not covered by the provisions of this revenue procedure. The collections of information are required to obtain a letter ruling or determination letter. The likely respondents are businesses or other for–profit institutions.

The estimated total annual reporting and/or recordkeeping burden of this revenue procedure, and Rev. Proc. 2016–1, this Bulletin is 316,020 hours.

The estimated annual burden per respondent/recordkeeper varies from 1 hour to 200 hours, depending on individual circumstances, with an estimated average burden of 80 hours. The estimated number of respondents and/or record keepers is 3,956. The estimated annual frequency of responses is on occasion.

Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. § 6103.

DRAFTING INFORMATION

The principal author of this revenue procedure is Jean Broderick of the Office of the Associate Chief Counsel (Corporate). For further information about this revenue procedure, please contact Ms. Broderick at (202) 317-6848 (not a toll– free call), or call the associate office contacts listed in section 10.07 of Rev. Proc. 2016–1, this Bulletin. See section 3 of Rev. Proc. 2016–1 to determine which associate office has jurisdiction over a particular issue.

Sec. 9 Bulletin No. 2016–1 141 January 4, 2016

26 CFR § 601.201: Rulings and determination letters.

Rev. Proc. 2016–4

TABLE OF CONTENTS

SECTION 1. WHAT IS THE PURPOSE OF THIS REVENUE PROCEDURE? ...........................................................................................145

SECTION 2. WHAT CHANGES HAVE BEEN MADE TO REV. PROC. 2015–4? ......................................................................................145

SECTION 3. IN WHAT FORM IS GUIDANCE PROVIDED BY THE SERVICE? .....................................................................................146

.01 In general .................................................................................................................................................................................146 .02 Letter ruling .............................................................................................................................................................................146 .03 Closing agreement ...................................................................................................................................................................146 .04 Determination letter.................................................................................................................................................................147 .05 Opinion letter...........................................................................................................................................................................147 .06 Information letter.....................................................................................................................................................................147 .07 Revenue ruling.........................................................................................................................................................................147 .08 Oral advice...............................................................................................................................................................................148

(1) No oral rulings and no written rulings in response to oral requests ...............................................................................148 (2) Discussion possible on substantive issues ........................................................................................................................148 (3) Oral guidance is advisory only, and the Service is not bound by it ...............................................................................148 .09 Nonbank trustee requests ........................................................................................................................................................148 .10 Compliance Statement.............................................................................................................................................................149 .11 Advisory letter .........................................................................................................................................................................149

SECTION 4. ON WHAT ISSUES MAY TAXPAYERS REQUEST WRITTEN GUIDANCE UNDER THIS PROCEDURE? ...............149

SECTION 5. ON WHAT ISSUES MUST WRITTEN GUIDANCE BE REQUESTED UNDER DIFFERENT PROCEDURES? ...........150

.01 Determination letters ...............................................................................................................................................................150 .02 Master and prototype plans, volume submitter plans and prototype plans...........................................................................150 .03 Employee Plans Compliance Resolution System...................................................................................................................150 .04 Chief Counsel ..........................................................................................................................................................................150 .05 Alcohol, tobacco, and firearms taxes......................................................................................................................................150

SECTION 6. UNDER WHAT CIRCUMSTANCES DOES TE/GE ISSUE LETTER RULINGS? ...............................................................150

.01 In employee plans matters ......................................................................................................................................................150 .02 In exempt organizations matters .............................................................................................................................................151 .03 In employee plans qualifications matters................................................................................................................................151 .04 Request to Employee Plans for extension of time for making an election or for other relief under § 301.9100–1

of the Procedure and Administration Regulations .................................................................................................................151 .05 Issuance of an employee plans letter ruling before the issuance of a regulation or other published guidance..................152 .06 Issues in prior return ...............................................................................................................................................................152 .07 Generally not to business associations or groups ..................................................................................................................152 .08 Generally not to foreign governments....................................................................................................................................153 .09 Generally not on federal tax consequences of proposed legislation .....................................................................................153